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DiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… DOCCS also requires officers to obtain an updated digital photo of each SIST respondent every 90 days and any time a … Auditors also reviewed the timeliness of SIST offender photo updates. Photos of SIST offenders are supposed to be … a month late. At the time of the audit, one respondent’s photo had not been updated in almost a year. The …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersOpinion 89-9
… employee who died intestate to the proper party upon affidavit as provided in this section. ABANDONED PROPERTY … agency owing a "debt", to pay, upon submission of an affidavit, not more than $10,000 of a debt to certain … provided for by designation of a beneficiary. The affidavit must show the date of death of the decedent, the …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Opinion 92-37
… to obtain approval of the State Comptroller) FIRE PROTECTION DISTRICTS -- Dissolution (necessity to obtain … of a fire district to include the territory of a fire protection district dissolved pursuant to Town Law, §172-d is … obtain the approval of the State Comptroller when a fire protection district is dissolved and the area merged into an …
https://www.osc.ny.gov/legal-opinions/opinion-92-37DiNapoli: MTA Budget Outlook Improves
… financial footing than seven months ago with $1.9 billion in unanticipated resources now expected to be available over … total of $240 million from $638 million. The $1.9 billion in unanticipated resources during the financial plan period … MTA plans to raise fares and tolls again by 7.5 percent in 2015 and by another 7.5 percent in 2017 -- more than twice …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesUnexpected Delays and Events
… events, including addressing the needs of its passengers and reassessing and revising its plans after such events, and whether these plans were implemented as planned once the … or events including addressing the needs of its passengers and …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsHoltsville Fire District – Financial Management (2025M-4)
… for future capital improvements and equipment, it must pass a resolution to formally establish a capital reserve …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4State Comptroller DiNapoli Releases Municipal & School Audits
… ability to continue to provide fire protection and emergency services. The board did not ensure the financial … official making the purchase. Town of Gilboa – Real Property Tax Exemptions Administration (Schoharie County) The … administer forest land, religious and veteran’s real property tax exemptions. Of the 408 tax exemptions in those …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… of compliance with the state’s dam safety regulations to guard against potential costly and life-threatening failures, … of compliance with the states dam safety regulations to guard against potential costly and lifethreatening failures …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesDiNapoli: NYC Parks Can Do More to Correct Barriers to People With Disabilities
… on the basis of a disability, too many New York City Parks Department facilities have barriers to people with … of barriers to people with disabilities in our city parks, playgrounds and beaches,” DiNapoli said. “The city has … 2005, a State Comptroller’s Office audit found that the Parks Department did not identify and address obstacles to …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilitiesDiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… needs, is supposed to begin within one business day of admission and be completed as soon as possible. Once a client … is supposed to be completed within the first 10 days of admission to a shelter. DiNapoli’s auditors found from …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersDiNapoli: New Yorkers Deserve a Transparent Hiring Process When Artificial Intelligence Is Used To Vet Their Job Applications
… New York City’s Department of Consumer and Worker Protection (DCWP) is falling short in enforcing … decisions, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The audit … New York Citys Department of Consumer and Worker Protection …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-yorkers-deserve-transparent-hiring-process-when-artificial-intelligence-used-vet-theirOpinion 89-12
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … prepare plans and specifications, and to supervise work, on a construction project when the engineer also is a … a chief engineer to prepare specifications to furnish and install equipment for courthouses. The engineer also …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Opinion 88-65
… AND ASSESSMENTS -- Payments (issuance of tax receipts when taxes are paid by mortgagee) REAL PROPERTY TAX LAW, … officers must provide tax receipts to mortgagee banks when taxes are paid from an escrow account. Prior opinions, … whom a town collecting officer must provide a tax receipt when taxes are paid from a mortgage escrow account. You have …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 95-28
… institution and secured by a letter of credit issued by a Federal Home Loan Bank) LOCAL LAWS -- Municipal Funds (authorizing investment … and secured by an irrevocable letter of credit issued by a Federal Home Loan Bank. A local government may not authorize … and secured by an irrevocable letter of credit issued by a Federal Home Loan Bank …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Opinion 2000-23
… Subordinate" (for purposes of General Municipal Law §207-m) GENERAL MUNICIPAL LAW §207-m: If a sergeant, who is … other subordinate officers (1992 Opns St Comp No. 92-29, p 26), which in turn would cause the chief's salary to be … also Opn No. 86-23, supra; 1984 Opns St Comp No. 84-20, p 26; Murphy, supra ). On the other hand, some of these same …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23State Comptroller DiNapoli Releases Municipal Audits
… plan that included the need and optimal funding level for each reserve. Town of Mooers – Highway Asset … Also, the Mooers Volunteer Fire Department was not billed for 2,413 gallons of recorded fuel used, valued at $4,841. … specific services to be provided by the town’s third-party IT vendor. West Seneca Fire District #4 – Procurement …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Wall St. Profits Soared in First Half of 2020
… industry saw its pretax profits reach $27.6 billion in the first six months of 2020, an 82 percent increase over … money, plummeting interest rates and rising volume in trading drove profits dramatically upward to a level hard to imagine in March,” DiNapoli said. “Wall Street’s successful first …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-wall-st-profits-soared-first-half-2020EDSS - Procurement Contract / Amendment Help
… be received by the Bureau of Contracts (BOC)? Contracts entered into SFS and successfully submitted through EDSS are … EDSS? Verify that the Procurement Contract / Amendment is entered into SFS and Pending OSC review. Confirm that the … I find an EDSS Procurement Contract / Amendment that isn’t appearing on the “Transactions in Progress” table? Approved …
https://www.osc.ny.gov/state-agencies/contracts/edss-procurement-contract-amendment-helpComptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Malta Ridge Volunteer Fire Company Schenectady Municipal Housing Authority and the Town of Stockton
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Cohocton Town Clerk Pleads Guilty In $36,000 Theft
… those, like the defendant, upon whom we depend to do the right thing, is always difficult to understand and …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-cohocton-town-clerk-pleads-guilty-36000-theft